新企业所得税法的实施对物流企业税收管理的影响分析

Analysis on the Effect of the New Law of Logistics Enterprise's Income Tax in Tax Management

根据新所得税法的法律条文和实施细则,针对物流企业的行业特征,从影响应纳所得税额的两个因素适用税率和税前扣除项目入手,比较了新旧所得税法下物流企业不同的纳税标准,分析了新所得税法对物流行业的政策引导,为物流企业尽快适应新法、调整纳税管理提供了一定的参考意见。

According to the law and items of the new income tax, considering the character of logistics and starting from the two factors： the rate and deduction, which effect the taxable incomes, the paper analyzes and compares the different tax rates and tax burden between the new income tax law and the old and discusses the policy guidance of the new law to the logistics industry.